Skip to content
Back to index
V3013-20 6 October 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · deducción por donativos

Deductibility of donations for Personal Income Tax depends on compliance with Law 49/2002

A non-profit foundation has enquired whether donations received from individuals are deductible for Personal Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) states that for the deduction to apply, the entity must be a non-profit organisation under Law 49/2002 or a recognised foundation accountable to the Protectorate.

The question raised

Whether donations made by natural persons to the applicant are deductible for Personal Income Tax (IRPF) purposes.

The DGT's ruling

To be entitled to the tax deduction for donations, the recipient entity must be one of those mentioned in Articles 2 and 16 of Law 49/2002, or a legally recognized foundation that reports to the protectorate body, or a public utility association. The DGT cannot determine whether these requirements are met due to a lack of information. If they are met, the deduction applies to both the state and regional tax liabilities.

Book your free first meeting